{"filing": {"accession": "0001654954-26-004801", "cik": "0001261002", "ticker": "GNOLF", "company_name": "GENOIL INC", "form_type": "20-F", "filing_type": "20-F", "filing_date": "2026-05-13", "accepted_datetime": null, "acceptance_datetime": null, "accepted_at": null, "primary_doc_url": "https://www.sec.gov/Archives/edgar/data/1261002/000165495426004801/0001654954-26-004801-index.htm", "filing_url": "https://www.sec.gov/Archives/edgar/data/1261002/000165495426004801/0001654954-26-004801-index.htm", "period_of_report": "2025-12-31"}, "html_url": "/api/filings/000165495426004801/stream", "exhibits": [], "sections": [{"section_name": "part_1", "section_title": "Part I", "start_position": 7520, "end_position": 96204}, {"section_name": "part_2", "section_title": "Part II", "start_position": 96204, "end_position": 109152}], "tables": [{"table_index": 1, "table_type": "text", "caption": null, "header_text": "OMB APPROVAL"}, {"table_index": 3, "table_type": "text", "caption": null, "header_text": "\u2612ANNUALREPORT PURSUANT TO SECTION 13 OR 15(d) OFTHE SECURITIES EXCHANGE ACT OF 1934"}, {"table_index": 5, "table_type": "text", "caption": null, "header_text": "\u2610SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934"}, {"table_index": 7, "table_type": "text", "caption": null, "header_text": "Title of each classTrading Symbol(s)Name of each exchange on which registered"}, {"table_index": 9, "table_type": "text", "caption": null, "header_text": "Large accelerated filer\u2610Non-accelerated filer\u2612"}, {"table_index": 13, "table_type": "financial", "caption": null, "header_text": "Contents"}, {"table_index": 17, "table_type": "text", "caption": null, "header_text": "Warrants275,795,000"}, {"table_index": 19, "table_type": "text", "caption": null, "header_text": "\u00b7effect service of process upon the Corporation or these persons within the United States; or"}, {"table_index": 24, "table_type": "financial", "caption": null, "header_text": "\u00b7Genoil USA Inc., incorporated in Delaware, United States, which is a wholly owned subsidiary of Genoil."}, {"table_index": 29, "table_type": "text", "caption": null, "header_text": "Name and Office HeldPrincipal Occupation ForPast Five YearsDate of BirthAppointmentNumber of Securities Controlled by Director and Percentage of Total (*)"}, {"table_index": 31, "table_type": "text", "caption": null, "header_text": "Non-equity incentive plan compensation($)"}, {"table_index": 35, "table_type": "text", "caption": null, "header_text": "David K. Lifschultz -Mr. Lifschultz is the former CEO of Lifschultz Industries which was publicly traded on the NASDAQ Exchange. He had extensive experience on the Lifschultz Industries audit committe"}, {"table_index": 37, "table_type": "text", "caption": null, "header_text": "-reviewing the organization's structure;"}, {"table_index": 39, "table_type": "text", "caption": null, "header_text": "Class of ShareIdentity of Person or GroupNumber of SharesBeneficially OwnedPercentage of ShareStock BeneficiallyOwned"}, {"table_index": 40, "table_type": "text", "caption": null, "header_text": "December 312025December 312024"}, {"table_index": 42, "table_type": "text", "caption": null, "header_text": "\u00b7the annual high and low market prices for the five most recent full financial years;"}, {"table_index": 44, "table_type": "text", "caption": null, "header_text": "Price per share on OTCBulletin Board(US $)"}, {"table_index": 45, "table_type": "text", "caption": null, "header_text": "QuarterHighLow"}, {"table_index": 46, "table_type": "text", "caption": null, "header_text": "Most Recent Six MonthsHighLow"}, {"table_index": 50, "table_type": "financial", "caption": null, "header_text": "(i)The majority of the executive officers or directors are United States citizens or residents;"}, {"table_index": 52, "table_type": "financial", "caption": null, "header_text": "\u00b7for purposes of theIncome Tax Act(Canada) (the \u201cITA\u201d) and theCanada-United States Income Tax Convention(1980), as amended by the protocol signed on July 29, 1997, (the \u201cTreaty\u201d) are residents of the "}, {"table_index": 54, "table_type": "financial", "caption": null, "header_text": "\u00b7the ITA and the Income Tax Regulations (Canada) (the \u201cRegulations\u201d);"}, {"table_index": 57, "table_type": "financial", "caption": null, "header_text": "\u00b7at least 60% of Genoil's gross income consists of \u201cforeign personal holding company income\u201d, which generally includes passive income such as dividends, interest, royalties, gains from shares and comm"}, {"table_index": 58, "table_type": "financial", "caption": null, "header_text": "\u00b775% or more of the Corporation's gross income for the taxable year is \u201cpassive income,\u201d which includes interest, dividends and certain rents and royalties; or"}, {"table_index": 59, "table_type": "financial", "caption": null, "header_text": "\u00b7the excess distributions (generally any distributions received by a U.S. Holder of Common Shares on the shares in any taxable year that are greater than 125% of the average annual distributions recei"}, {"table_index": 61, "table_type": "financial", "caption": null, "header_text": "\u00b7Genoil USA Inc., incorporated in Delaware, United States, which is a wholly owned subsidiary of Genoil."}, {"table_index": 63, "table_type": "financial", "caption": null, "header_text": "I.pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company;"}, {"table_index": 67, "table_type": "text", "caption": null, "header_text": "20252024"}, {"table_index": 70, "table_type": "exhibit_index", "caption": null, "header_text": "Exhibit NumberDescription"}, {"table_index": 72, "table_type": "text", "caption": null, "header_text": "GENOIL INC."}], "exhibits_pending": true, "cdn_html": true, "response_time_ms": 103}